Https://Hcservices.ecourts.gov.in/Hcservices v. Income Tax Officer, Non-Corporate Ward 1(5), Nungambakkam, Chennai
High Court
07 Dec 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Https://Hcservices.ecourts.gov.in/Hcservices v. Income Tax Officer, Non-Corporate Ward 1(5), Nungambakkam, Chennai
Date of order
07 Dec 2020
Assessment year(s)
2014-15
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Https://Hcservices.ecourts.gov.in/Hcservices v. Income Tax Officer, Non-Corporate Ward 1(5), Nungambakkam, Chennai, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.12.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.1568, 1984 & 1985 of 2020 andWMP.Nos.14706, 1832, 2321 & 2323 of 2020
WP.No.1568 of 2020Mahaveer Padmini Bai
...PetitionerVs
Income Tax Officer, Non-Corporate Ward 1(5), Nungambakkam, Chennai 600034....Respondent
Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to Writ of Certiorari, to call forall the assessment records in the impugned assessment orderdated 11.12.2019 passed under section 143(3) r.w.s 254 of theIncome Tax Act pertaining to the assessment year 2014-15 on thefile of the respondent in PAN.No. and quash the same.
AND
WP.No.1984 of 2020Hemendra Kumar
...PetitionerVs
Income Tax Officer, Non-Corporate Ward 1(3), Nungambakkam, Chennai 600034.
...Respondent
Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to Writ of Certiorari, to call forall the assessment records in the impugned assessment orderdated 10.12.2019 passed under section 143(3) r.w.s 254 of theIncome Tax Act pertaining to the assessment year 2014-15 on thefile of the respondent in PAN.No. and quash the same.
WP.No.1985 of 2020Hemendra Kumar Pinky
AND
Vs
Income Tax Officer, Non-Corporate Ward 1(5), Nungambakkam, Chennai 600034.... Respondent
Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to Writ of Certiorari, to call forall the assessment records in the impugned assessment orderdated 11.12.2019 passed under section 143(3) r.w.s 254 of theIncome Tax Act pertaining to the assessment year 2014-15 on thefile of the respondent in PAN.No. and quash the same.
Learned counsel for the petitioners has filed three separatememos all dated 07.12.2020 upon instructions from the petitioners tothe effect that the petitioners have availed Sabka Vishwas (LegacyDispute Resolution) Scheme, 2019, do not wish to pursue the writpetitions and praying that the same may be dismissed as withdrawn.
2. Recording the aforesaid memo, these writ petitions aredismissed as withdrawn. Consequently, connected miscellaneouspetitions are closed. No costs.
-s/d-
Assistant Registrar(CS-IV)
Sub-Assistant RegistrarSl
To1.Income Tax Officer, Non-Corporate Ward 1(5), Nungambakkam, Chennai 600034.
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